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Record Nr. |
UNINA9910458422403321 |
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Autore |
Luitel Hari S. <1965-> |
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Titolo |
Is tax amnesty a good tax policy? : evidence from state tax amnesty programs in the United States / / Hari S. Luitel |
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Pubbl/distr/stampa |
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Lanham, Maryland ; ; London, England : , : Lexington Books, , 2014 |
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©2014 |
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ISBN |
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Descrizione fisica |
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1 online resource (115 p.) |
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Disciplina |
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Soggetti |
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Tax amnesty - United States |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Contents; Tables; Figures; Abbreviations Used; Preface; Acknowledgment; Chapter 1. Introduction; Chapter 2. Tax Amnesty Controversy and Rationale for the Need of Present Study; Chapter 3. Literature Review; Chapter 4. A Review of International Tax Amnesty Experience; Chapter 5. A Review of US State Tax Amnesty Experience; Chapter 6. A Review of Experience with the Colorado 1985 Tax Amnesty; Chapter 7. A Review of Causes of State Tax Amnesties; Chapter 8. Effects of Tax Amnesties on Tax Revenue; Chapter 9. Summary, Discussion and Conclusion; References; Index; About the Author |
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Sommario/riassunto |
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<span><span>Is a tax amnesty a good tax policy? To address this question, this book examines whether a typical state tax amnesty is likely to generate substantial short term tax revenues without a corresponding significant negative effect on long run tax compliance. </span></span> |
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